With the large scandals involving misrepresentations of financial records recently, such as Enron, there is a need for investigations beyond the accounting auditor capabilities. A look at the different qualifications of a forensic accountant or more specifically a fraud auditor will show that this position would fill those needs. This paper will look at what a fraud auditor does and how it is different than what a regular auditor does. It will also look at some of the qualifications needed to become a fraud auditor.
Many would think an auditor and a fraud auditor were basically the same t…
